QUESTION 2.9       (Income from rental property)

 SmokieRoberts owns a townhouse which he leases to tenantsand derives rental income.

The following transactions relate to the 2021/22 income year:

• . Smokie received receipts totalling $23,000 from his real estate agent. This is a net amount. It comprised gross rent of $25,000 less agent's fees of $2,000.
• . Smokie's tenant paid $2,000 as a bond to the Rental Bond Board. This is a security deposit on the property that is refundable when the tenant leaves the property in satisfactory condition.
• . On 15 July 2021, Smokie receivedan amount of $20 being the tenant's share of the lease preparation fee.
• . Smokie    received    amounts    totalling     $800    being    the                tenant's reimbursement of the usage component of water rates.
• . As at 30 June 2022 the tenants owed $1,000 of outstanding rent for the period 16 June to 30 June 2022.

  Indicate any amounts from these transactions that is assessable income for the 2021/22 income year.